Research And Optimization Of Financial Budget Management In Secondary Vocational Colleges With Example Of School C

The purpose of secondary vocational schools is to train a number of technical talents and provide various vocational training for the country and society,and promote the improvement of social vocational quality.Compared with ordinary high schools,secondary vocational schools have different types of education and training purposes;Compared with higher vocational education,its educational level is different.In recent years,the state has paid more attention to vocational education.In the process of rapid development,secondary vocational schools realize that only through their management ability can we achieve healthy and sustainable development.Budget management is also one of the important contents of secondary vocational school management.The research on budget management will help to achieve the strategic objectives of secondary vocational schools and promote the development of vocational education.Now,China’s budget management level is not high,and the budget management level of secondary vocational schools is still in an initial stage.The imperfect and imperfect budget management system has become the main problem hindering the prosperity and development Secondary vocational schools.Therefore,how to better improve the level of budget management has become a problem to be solved in the development of secondary vocational schools.Compared with other administrative institutions,secondary vocational schools have educational attributes,and their financial budget objectives and specific problems in the implementation of budget work are also different.They have certain uniqueness in financial budget management.This paper makes an in-depth study on the budget management of secondary vocational schools by using the methods of literature research,comparative analysis,case study and interview.Firstly,it expounds the relevant basic theories and research status of budget management,which provides a theoretical basis for subsequent research.Taking school C as a case study sample,this paper starts with the basic situation,financial situation and budget management status of school C,the author selects the financial data of the school in recent three years for comparative analysis,and summarizes and combs the current situation of its budget management from the aspects of budget income,expenditure content and the basic situation of financial budget management process.Then,through in-depth thinking on the interview and dialogue of relevant managers and the specific data in the process of budget management of school C,This paper analyzes the practical problems existing in school budget management,and points out that the problems existing in school budget management include: perfecting the budget management system of secondary vocational schools and improving the understanding of budget performance management;Budgeting can be better realized,but the budgeting method is unscientific,the budgeting is not comprehensive and accurate;Generally speaking,the budget implementation is good,there is a certain deviation from the budget,the budget implementation is not standardized,and there is no effective monitoring and control;The budget management performance evaluation system is not perfect.Finally,according to the characteristics and existing problems of budget management in secondary vocational schools,this paper puts forward targeted optimization measures from the aspects of budget management system,preparation,implementation and management of performance appraisal.In order to strengthen the research on budget management of secondary vocational schools in China,this paper puts forward some ideas and suggestions.